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N141041 N1 Ruling Active

The tariff classification of a wall-mounted rack from China

Issued January 18, 2011 by U.S. Customs and Border Protection.

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N1 N141041 (January 18, 2011)

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The submitted sample will be returned per your request. The merchandise under consideration is described as the Gardening Tools Coat Rack, item number 69040. It is a cast iron, wall-mounted rack that includes four hooks, each with a white ceramic knob at its tip. Two screws and mounting instructions are included. The rack features a decorative, gardening tool motif with an antique-looking finish. It has a 4-/12 pound weight capacity and is suitable for hanging jackets, hats, scarves, umbrellas, etc. in the home, shed or garage. The product measures approximately 10-3/4 inches long by 6-5/8 inches high overall.

CBP rationale

The applicable subheading for the wall-mounted iron rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

N141041 January 18, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a wall-mounted rack from China Dear Ms. Pendris: In your letter dated December 29, 2010, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as the Gardening Tools Coat Rack, item number 69040. It is a cast iron, wall-mounted rack that includes four hooks, each with a white ceramic knob at its tip. Two screws and mounting instructions are included. The rack features a decorative, gardening tool motif with an antique-looking finish. It has a 4-/12 pound weight capacity and is suitable for hanging jackets, hats, scarves, umbrellas, etc. in the home, shed or garage. The product measures approximately 10-3/4 inches long by 6-5/8 inches high overall. The applicable subheading for the wall-mounted iron rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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